When Microsoft went public, the company sold $3$ million new shares $($the primary issue$).$ In addition, existing shareholders sold $0\mathrm{.}5$ million shares $($the secondary issue$)$ and kept $21\mathrm{.}7$ million shares. The new shares were offered to the public at $$25,$ and the underwriters received a spread of $$1\mathrm{.}91$ a share. At the end of the first day's trading, the market price was $$39$ a share.

a$.$ How much money did the company receive before paying its portion of the direct costs? $($Do not round intermediate calculations. Enter your answer in millions rounded to $2$ decimal places.$)$

b$.$ How much did the existing shareholders receive from the sale of their shares before paying their portion of the direct costs? $($Do not round intermediate calculations. Enter your answer in millions rounded to $3$ decimal places.$)$

c$.$ If the issue had been sold to the underwriters for $$34$ a share, how many shares would the company have needed to sell to raise the same amount of cash? $($Do not round intermediate calculations. Enter your answer in millions rounded to $3$ decimal places.$)$

d$.$ How much better off would the existing shareholders have been if the issue had been sold to the underwriters for $$34$ a share? $($Do not round intermediate calculations. Enter your answer in millions rounded to $3$ decimal places.$)$

$\backslash$table$[[,,$million$],[$a$.,$Amount received,,million$],[$b$.,$Amount received,,million$],[$c$.,$Number of shares,,million$],[$d$.,$Gain to shareholders,,$]]$